Texas’s sales tax holiday covers qualifying clothing, footwear, school supplies, and school backpacks priced below $100 per item.
What qualifies
- Clothing and footwear: Less than $100 per item
- School supplies: Less than $100 per item
- School backpacks: Less than $100 per item
Do online purchases count?
Internet, mail, and telephone orders generally qualify when ordered and paid for during the holiday for immediate shipment, even if delivery occurs later.
State and local tax treatment
The exemption applies to state and local sales tax. Retailer participation is mandatory.
Important limitation
The $100 threshold is per item, and the official list distinguishes eligible everyday clothing from accessories and specialized equipment.
Primary source: Texas Comptroller — Sales Tax Holiday. Source checked July 13, 2026.